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PENGARUH SISTEM INFORMASI AKUNTANSI DAN KETEPATAN PEMBAYARAN PIUTANG TERHADAP PENGENDALIAN INTERNAL PENJUALAN (Studi Pada Divisi Usaha Bharakerta Inkoppol) Pujiati, Herni
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.427 KB) | DOI: 10.7777/jiemar.v2i3.152

Abstract

The purpose of this research is to find out the influence of accounting information system and payment punctuality of account receivable to the sales internal control at Divisi Usaha Bharakerta Inkoppol. The method of research is qualitative method. The sample collection technique is conducted by performing non- probability sampling and saturated sampling technique approach. The primary data is obtained by distributing questionnaires. This research uses several test which are partial test (t-test) and multiple linear regression. Accounting information system (X1) has a positive and significant effect on internal sales at the Bharakerta Inkoppol Business Division. Implementing this by increasing the application of accounting information systems will improve internal sales control in the Bharakerta Inkoppol Business Division. The results of the accurate payment of receivables (X2) have a positive and significant impact on sales internal control (Y) in the Bharakerta Inkoppol Business Division. This means that the better application of payment accuracy will improve the internal sales control of the Bharakerta Inkoppol Business Division. Accounting information system (X1) and the results of the accuracy of payment of accounts receivable (X2)) have a positive and significant effect on internal sales control (Y) at the Bharakerta Inkoppol Business Division. This indicates that the accounting information system and the accuracy of payment of accounts receivable are components in creating good and clean internal control
PENGARUH ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN, PENERIMAAN KAS, DAN PENGELUARAN KAS TERHADAP PENGENDALIAN INTERNAL Herni Pujiati; Eggie Shelinawati
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.170

Abstract

This study aims to analyze existing accounting information systems, namely implementation procedures that can monitor sales accounting information systems, monitor cash receipts accounting information systems properly, and supervise cash disbursements. This research method uses descriptive quantitative methods, with a non-probability sampling technique, with employees of PT Surya David Susanto as respondents. Data distribution of questionnaires with a sample of 31 respondents. The technique used is the Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Coefficient of Determination Test (R2), and Hypothesis Testing (T-Test and F Test). The results of this study are sales accounting information system variables do not affect internal control, cash receipts accounting information system variables affect internal control, and cash disbursements accounting information system variables do not affect internal control. Meanwhile, based on the results of the F test showing F count 12.545 > F table 2.95, it is evident that the variables Sales, Cash Receipts, and cash disbursements simultaneously affect internal control.
PENGARUH NET PROFIT MARGIN DAN RETURN ON ASSETS TERHADAP KINERJA KEUANGAN POLITEKNIK LP3I JAKARTA KAMPUS CILODONG RAYA Herni Pujiati; Imelda Maulidina
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 2 (2021): REMITTANCE DESEMBER 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no2.137

Abstract

This study aims to examine and analyze the effect of Net Profit Margin and Return On Assets on the Financial Performance of LP3I Polytechnic Jakarta, Cilodong Raya Campus. Data collection was carried out through interviews and requests for financial report data from the LP3I Jakarta Polytechnic, Cilodong Raya Campus in 2015-2018. Data analysis in this study used descriptive analysis and multiple regression analysis with two independent variables. Classical assumption test which includes normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test is used to obtain the feasibility of the regression model. Meanwhile, to answer the research objectives, f test and t-test were carried out on the research hypothesis. The results showed that: (1) The value of t arithmetic > t table (19.381 > 3.18245) and significance <0.05 (0.033 <0.05), then Ho was rejected and Ha was accepted. So it can be concluded that the Net Profit Margin affects the Financial Performance of the Jakarta Polytechnic, Cilodong Raya Campus. (2) The value of t count < t table (-1.504 <3.18245) and significance > 0.05 (0.374> 0.05), then Ho is accepted and Ha is rejected. So it can be concluded that Return On Assets does not affect the Financial Performance of the LP3I Jakarta Polytechnic, Cilodong Raya Campus. (3) Simultaneously and together, Net Profit Margin and Return On Assets affect Financial Performance. This shows that the variables of Net Profit Margin and Return On Assets will simultaneously increase Financial Performance, and vice versa. This is supported by the results of the coefficient of determination with an influence level of 100%.
Pengaruh Harga, Kualitas Produk, dan Promosi terhadap Minat Beli Kopi Kenangan pada Mall Ambassador, Jakarta Selatan Herni Pujiati; Sri Yanthy Yosepha; Yudi Aditia
Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol 6 No 2: September 2023
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v6i2.270

Abstract

The purpose of the study was to determine whether price, product quality, and promotion affect the purchase intention of memorable coffee. This research used a quantitative method with a descriptive approach. The population is buyers of Kopi Kenangan Mall Ambassador with an average population of 200 people each day. The sampling technique uses a probability sampling method with a random sampling technique. Based on the Slovin formula with an error tolerance level of 5%, the number of samples used in this study was 135 respondents. The results showed that price has a significant effect on buying interest, product quality has a significant effect on buying interest, promotion has a significant effect on buying interest, also price, product quality, and promotion simultaneously have a significant effect on buying interest in Kopi Kenangan products at Ambassador Mall, South Jakarta. Abstrak Tujuan penelitian adalah untuk mengetahui apakah harga,kualitas produk dan promosi berpengaruh terhadap minat beli kopi kenangan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Populasi yang digunakan dalam penelitian ini adalah pembeli Kopi Kenangan Mall Ambassador dengan jumlah populasi rata – rata 200 orang perhari. Teknik pengambilan sampel menggunakan metode probability sampling dengan teknik random sampling. Dari kisaran populasi sekitar 200 orang, berdasarkan rumus slovin dengan tingkat toleransi error 5% maka jumlah sampel yang digunakan dalam penelitian ini sebanyak 135 responden. Hasil penelitian menunjukan bahwa Harga berpengaruh signifikan terhadap Minat Beli, Kualitas produk berpengaruh signifikan terhadap Minat Beli, Promosi berpengauh signifikan terhadap Minat Beli, serta ditemukan bahwa Harga, Kualitas Produk dan Promosi secara simultan berpengaruh signifikan terhadap Minat beli pada produk Kopi Kenangan di Mall Ambassador Jakarta Selatan. Kata Kunci: Harga, Kualitas Produk, Promosi, Minat Beli
Pengaruh Lingkungan Kerja dan Kompensasi Terhadap Kinerja Pegawai Pada Dinas Pemuda dan Olahraga Provinsi DKI Jakarta Tahun 2016 Pujiati, Herni; Nabilah, Lily
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 1 No. 1 (2020): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v1i1.143

Abstract

The Effect Of Work Environment And Compensation To Employee Performance On The Office Of Youth And Sports Dki Jakarta. Based on the results of this study explains that the influence of Work Environment on the performance of employees from the results of research values obtained Work Environment significantly influence Employee performance. The results of this study are supported by previous research conducted by Sugiarti (2012), Ferry Setiawan (2012), and I Putu Sedhana (2012) which said that the Work Environment has a significant positive effect on employee performance. Based on the results of this study explains that the influence of compensation on the performance of employees from the results of compensation research has a significant effect on employee performance. The results of this study are supported by previous research conducted by Wayan Niko Susanta (2013), Agiel Puji Damayanti (2013) which said that Compensation has a significant positive effect on employee performance. Based on the results of this study explained that the Work Environment and Compensation have a positive effect on the performance of employees from the results of research values obtained Work Environment and Compensation positively and significantly affect the performance of employees. The results of this study are supported by previous research conducted by Sugiarti (2012), Ferry Setiawan (2012), and I Putu Sedhana (2012) which said that the Work Environment has a significant positive effect on Employee performance, and this research is supported by previous research conducted by Wayan Niko Susanta (2013), Agiel Puji Damayanti (2013) who said that organizational commitment has a significant positive effect on employee performance. Based on the results of the above research and previous research and the results of the coefficient of determination as a whole can be concluded that the variables Work Environment and Compensation has a positive and significant impact on the performance of Employees On DKI Jakarta Youth and Sports Office.
PENGARUH GAYA KEPEMIMPINAN, KOMUNIKASI INTERPERSONAL DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI SATPOL PP KECAMATAN MAKASAR Yosepha, Sri Yanthy; Pujiati, Herni; Wahyudi, Johan
JURNAL ILMIAH M-PROGRESS Vol 14 No 2 (2024): JURNAL ILMIAH M-PROGRESS
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/m-pu.v14i2.1217

Abstract

Tujuan penelitian ini adalah untuk mengetahui gaya kepemimpinan, komunikasi interpersonal dan motivasi kerja terhadap kinerja pegawai Satuan Polisi Pamong Praja (Satpol PP) Kecamatan Makasar. Komunikasi interpersonal merupakan suatu proses penyampaian pesan diantara dua orang atau lebih secara verbal maupun non verbal yang dilakukan secara terbuka sehingga satu sama lain memahami. Metode yang digunakan dalam penelitian ini adalah survei yang dilakukan terhadap beberapa sampel dari suatu populasi tertentu yang pengumpulan datanya dilakukan dengan menggunakan kuesioner. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Hasil analisis salah satunya menunjukkan bahwa variabel Gaya Kepemimpinan Transformasional berpengaruh signifikan terhadap Motivasi  Intrinsik pegawai Satpol PP Kecamatan Makasar (nilai probabilitas t-hitung (0,001) < Level of Significant (0,05). Hal ini dapat diartikan, jika Gaya Kepemimpinan  meningkat, maka motivasi kerja pegawai  Polisi Pamong Praja         Kecamatan Makasar mengalami peningkatan.Kata kunci : gaya kepemimpinan; komunikasi interpersonal; motivasi kerja
PENGARUH LINGKUNGAN KERJA DAN STRES KERJA TERHADAP KINERJA KARYAWAN PT SANDIN INDONESIA ., Yusnaldi; Pujiati, Herni; Faisal, Ahmad
Jurnal Ilmiah Manajemen SURYA PASCA SCIENTIA Vol 13 No 2 (2024): Jurnal Ilmiah Manajemen SURYA PASCA SCIENTIA
Publisher : Prodi Magister Manajemen Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jimspc.v13i2.1301

Abstract

This study aims to analyze the effect of work environment and work stress on the performance of employees of PT Sandin Indonesia. The sample in this study were 74 respondents. The method used in this study is a quantitative method and data collection is done by distributing questionnaires which are then processed using IBM SPSS 22 analysis tools. The results showed that partially (t) it was found that brand image had a significant effect on customer satisfaction. This is evidenced by the significance value smaller than 5% confidence level (0,000 <0.05) and tcount> t table (2.284> 1.99). Based on the partial test results (t) it was found that customer value has a significant effect on customer satisfaction. This is evidenced by the significance value smaller than 5% confidence level (0.029 <0.05) and tcount> t table (2.234> 1.99). The test results (R2) obtained a value of 0.847 so, brand image and customer value can explain the variable customer satisfaction by 84.7%, while the remaining 15.3% is explained by other variables
ANALISIS PENGARUH KUALITAS AUDIT, KINERJA DANKECERDASAN EMOSIONAL AUDITOR TERHADAP PENGAMBILAN KEPUTUSAN Yusnaldi, Yusnaldi; Pujiati, Herni; Anggraeni, Noerlina
Jurnal Ilmiah Manajemen SURYA PASCA SCIENTIA Vol 14 No 1 (2025): Jurnal Ilmiah Manajemen Surya Pasca Scientia
Publisher : Prodi Magister Manajemen Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jimspc.v14i1.1414

Abstract

Professional accountant services are needed as a guarantee that the financial statementscan be trusted as a basis for decision making by internal and external parties. Many factorsaffect audit reports to be quality, among others, audit quality, auditor'sperformance andemotional intelligence. Therefore, the purpose of this study is to examine the effect of auditquality, performance and emotional intelligence on decision making. This research is aquantitative research with a descriptive approach. Sampleselection using simple randomsampling method. The population in this study is the auditor who works at the PublicAccountant Office in the Jakarta Region which consists of 9 KAPs who are willing to fill inthe questionnaire there are 5 KAPs. From the questionnaire distributed there were 42respondents who were in accordance with the criteria for determining the sample. The datais collected and analyzed using descriptive statistics, instinct test, class assumption test,multiple regression analysis and hypothesis presentation.The elaboration results above can be concluded that partially audit quality variables, andemotional intelligence have a significant effect on decision making, but performance doesnot significantly influence decision making. Simultaneously audit quality,performance andemotional intelligence have a significant effect on decision making at the Public AccountingFirm in the Jakarta Region.
The Role of Risk Management in Overcoming Human Resource Challenges at the TNI Supply Agency in the Digitalization Era Dony Antariksa, Susilo Negoro; Pujiati, Herni
Dinasti International Journal of Digital Business Management Vol. 6 No. 2 (2025): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i2.4251

Abstract

The Indonesian National Armed Forces Supply Agency (Babek TNI) plays a strategic role in supporting TNI operations through centralized and integrated procurement of goods and services. In the digitalization era, Babek TNI faces various challenges in managing Human Resources (HR), including technology adaptation, information security, and personnel competency improvement. This study aims to analyze the role of risk management in addressing these challenges using a qualitative approach with a literature review method. Data were obtained from various academic sources, relevant policies, and reports on risk management implementation in the military sector. The analysis results indicate that effective risk management implementation can minimize the negative impacts of risks, improve operational efficiency, and ensure the readiness of Babek TNI’s HR in supporting its primary tasks. This study also finds that integrating digital technology with a risk management framework can strengthen the HR management process. These findings provide practical recommendations for Babek TNI to develop adaptive risk management strategies, including continuous training, technology risk monitoring, and data-driven policy reinforcement. Thus, risk management plays a significant role in addressing HR challenges within Babek TNI in the digitalization era.
The Influence of Work Motivation, Compensation and Work Environment on Employee Performance at PT. Jaya Kencana Herdi Prasetyo, Sunu; Pujiati, Herni
Dinasti International Journal of Digital Business Management Vol. 6 No. 2 (2025): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i2.4257

Abstract

This study aims to determine the effect of work motivation on employee performance at PT. Jaya Kencana, the effect of compensation on employee performance at PT. Jaya Kencana, the influence of the environment on the performance of employees at PT. Jaya Kencana, and the effect of work motivation, compensation, and work environment simultaneously on employee performance at PT. Jaya Kencana. The method used in this research is descriptive quantitative method. This research was conducted by looking for primary data with a sample size of 100 employees of PT. Jaya Kencana. The data were processed by statistical analysis with validity, reliability, classical assumption test, multiple linear regression analysis, hypothesis testing through t test and F test, and analysis of the determinant coefficient (R). From the results of the analysis, it shows that the results of the multiple linear regression test are Y= 5.526 + 0.481X1 + 0.133X2 + 0.357X3 and for the F test results it is found that H0 is rejected and Ha is accepted with a value of Fcount 57.663 > Ftable 2.99 at significant 0.000 < Ftable 0.05. So the F test shows that work motivation, compensation, and work environment together (simultaneously) have a positive and significant effect on employee performance at PT. Jaya Kencana with the percentage of the coefficient of determination of 63.2%.